<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://benefitslink.com/boards/topic/71658-1099s/</loc>
  <lastmod>2024-02-07T22:34:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71657-add-a-ps-plan-for-2023-to-an-existing-401k-plan-with-eaca/</loc>
  <lastmod>2024-02-06T16:22:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71656-batch-reporting-printer-error-482/</loc>
  <lastmod>2024-02-07T12:13:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71655-paying-premiums-for-new-employees/</loc>
  <lastmod>2024-02-05T17:43:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71654-designation-of-beneficiary-form/</loc>
  <lastmod>2024-02-07T01:55:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71653-on-site-clinics-and-aca-ban-on-annuallifetime-caps/</loc>
  <lastmod>2024-02-05T13:35:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71652-tax-credit-for-acquired-plans/</loc>
  <lastmod>2024-02-05T15:21:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71651-affiliated-service-group/</loc>
  <lastmod>2024-02-05T18:33:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71650-top-heavy-balance-cashaccrual/</loc>
  <lastmod>2024-02-06T18:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71649-adp-sh-and-acp-testing-required/</loc>
  <lastmod>2024-02-03T15:09:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71648-nfp-need-an-extension-to-deposit-er-ctb-after-515/</loc>
  <lastmod>2024-02-02T18:33:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71646-plan-termination-and-summary-of-material-modifications/</loc>
  <lastmod>2024-02-02T22:51:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71645-successor-plan-rule-for-church-403b-plan/</loc>
  <lastmod>2024-02-05T21:57:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71644-adoption-of-new-plan-for-2023/</loc>
  <lastmod>2024-02-02T18:46:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71643-own-business-with-simple-ira-options-for-additional-self-employment-income/</loc>
  <lastmod>2024-02-20T15:48:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71642-actual-irc-text-good-website/</loc>
  <lastmod>2024-02-02T22:35:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71641-covered-comp-tables/</loc>
  <lastmod>2024-02-01T21:38:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71640-breach-of-unsecured-phi/</loc>
  <lastmod>2024-02-02T16:44:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71639-mep-forcing-out-a-member-that-severed-the-relationship-with-the-sponsor/</loc>
  <lastmod>2024-02-01T17:29:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71638-declaratory-action-bond-anouy-for-appeal-from-ustc/</loc>
  <lastmod>2024-02-01T19:45:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71637-nq-plan-distribution-use-for-qualified-plan/</loc>
  <lastmod>2024-02-01T21:48:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71636-dc-plan-did-not-restate-for-cycle-3/</loc>
  <lastmod>2024-02-01T22:41:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71635-seeking-expert-on-s-esops/</loc>
  <lastmod>2024-01-31T21:15:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71634-voluntary-contribution-and-roth-conversion/</loc>
  <lastmod>2024-10-14T16:30:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71633-employer-contributions-for-simple-to-401k-secure-20/</loc>
  <lastmod>2025-07-28T03:18:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71632-prevailing-wage-in-adp-test/</loc>
  <lastmod>2024-02-01T17:35:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71631-thanks-to-benefitslink-message-boards/</loc>
  <lastmod>2024-02-13T17:50:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71630-owners-of-s-corp-transfer-ownership-to-children/</loc>
  <lastmod>2024-01-31T19:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71629-sh-match-top-heavy/</loc>
  <lastmod>2024-02-01T16:06:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71628-2023-form-5500-sf-questions-14a-irs-compliance-questions/</loc>
  <lastmod>2024-01-30T16:54:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71627-plan-document-question/</loc>
  <lastmod>2024-01-31T16:16:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71626-controlled-group-with-attribution/</loc>
  <lastmod>2024-01-30T19:08:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71625-top-heavy-minimum/</loc>
  <lastmod>2024-01-30T14:40:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71624-invalid-beneficiary-designation/</loc>
  <lastmod>2024-01-31T20:36:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71623-changing-from-pay-period-safe-harbor-match-to-annual-match/</loc>
  <lastmod>2024-01-29T22:11:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71622-confused-about-compensation-for-determining-benefits-top-heavy/</loc>
  <lastmod>2024-01-29T18:11:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71621-licensed-tpa-available-for-acquisition/</loc>
  <lastmod>2024-01-29T17:18:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71620-forms-for-er-contributions-as-roth-secure-20/</loc>
  <lastmod>2025-01-09T16:04:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71619-post-severance-compensation/</loc>
  <lastmod>2025-07-16T23:11:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71618-match-computation-period-issue/</loc>
  <lastmod>2024-02-19T19:42:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71617-can-a-distribution-method-be-changed-after-payment-has-started/</loc>
  <lastmod>2024-01-26T19:02:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71616-max-sh-nec/</loc>
  <lastmod>2024-01-29T13:54:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71615-secure-20-headaches-annuities-and-defined-contribution-plans/</loc>
  <lastmod>2024-01-26T21:58:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71614-excludable-or-benefiting/</loc>
  <lastmod>2024-01-26T10:05:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71613-am-i-included-in-2023-testing-and-gateway/</loc>
  <lastmod>2024-01-29T19:13:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71612-is-h-1b-status-a-nonresident-alien/</loc>
  <lastmod>2024-01-25T16:53:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71611-tax-on-cash-distribution/</loc>
  <lastmod>2024-01-25T21:45:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71610-merge-plans-mid-year-with-qaca-and-enhanced-sh-formulas/</loc>
  <lastmod>2024-01-25T14:21:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71609-eligibility-question-consecutive-months-of-service-and-yos/</loc>
  <lastmod>2024-01-25T15:50:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71608-asg-management-group/</loc>
  <lastmod>2024-02-09T01:49:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71607-terminated-pension-now-with-fg-showing-incorrect-early-retirement-date/</loc>
  <lastmod>2024-02-27T18:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71606-no-qdro-filed-after-divorce-can-ex-go-after-new-assetsnew-spouses-assets/</loc>
  <lastmod>2024-01-25T21:50:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71605-universal-availability-and-ltpt-rules/</loc>
  <lastmod>2024-02-28T17:50:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71604-true-up-contributions/</loc>
  <lastmod>2024-02-09T13:31:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71603-auto-enrollment-for-plans-that-join-a-pep-or-mep-which-was-established-after-12292022/</loc>
  <lastmod>2024-01-24T20:39:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71602-sole-prop-ps-plan-cont-calculation/</loc>
  <lastmod>2024-02-14T21:06:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71601-pro-rating-the-sstwb-integration-limit-in-a-short-year-plan-term/</loc>
  <lastmod>2024-01-24T21:31:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71600-nqdc-church-plan-eligibility-and-vesting/</loc>
  <lastmod>2024-01-30T21:04:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71599-contribution-classification-correction/</loc>
  <lastmod>2024-02-07T22:16:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71598-coverage-and-safe-harbor-match/</loc>
  <lastmod>2024-01-23T21:50:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71597-missed-deferral-opportunity/</loc>
  <lastmod>2024-01-23T19:29:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71596-safe-harbor-nonelective-plan-mid-year-amendment-to-exclude-bonuses/</loc>
  <lastmod>2024-01-24T15:54:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71595-mental-health-parity-vendors/</loc>
  <lastmod>2024-02-12T22:06:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71594-independent-contractor-or-not/</loc>
  <lastmod>2024-01-24T12:07:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71593-long-term-disabilty/</loc>
  <lastmod>2024-01-22T20:20:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71592-reminder-notice-of-tax-withholding/</loc>
  <lastmod>2024-01-22T17:29:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71591-death-distribution-strange-situation/</loc>
  <lastmod>2024-01-22T19:11:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71589-money-purchase-plan-overdeposit/</loc>
  <lastmod>2024-01-24T21:15:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71588-more-than-1-ownership/</loc>
  <lastmod>2024-01-22T15:11:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71587-plan-termination-where-plan-sponsor-administrator-bankrupt-letter-of-direction-to-recordkeeper/</loc>
  <lastmod>2024-01-22T16:01:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71586-compensation-and-the-minimum-gateway-test/</loc>
  <lastmod>2024-01-22T15:34:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71585-thats-not-cash-is-it/</loc>
  <lastmod>2024-02-27T14:22:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71584-is-jury-duty-pay-a-fringe-benefit-or-regular-pay/</loc>
  <lastmod>2024-02-07T20:11:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71583-2024-relius-plan-termination-amendment/</loc>
  <lastmod>2024-01-29T17:54:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71582-line-12/</loc>
  <lastmod>2024-01-19T19:01:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71581-distribution-of-rollover-contributions/</loc>
  <lastmod>2024-01-24T15:44:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71580-lump-sum-and-417e/</loc>
  <lastmod>2024-01-23T17:11:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71579-employee-contribution/</loc>
  <lastmod>2024-01-19T19:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71578-auto-enrollment-cessation/</loc>
  <lastmod>2024-01-20T12:26:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71577-2024-417e-55-vs-2023-417e-55/</loc>
  <lastmod>2024-01-19T04:02:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71576-change-profit-sharing-formula-mid-year/</loc>
  <lastmod>2024-01-22T13:42:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71575-after-tax-in-plan-rollover-to-roth/</loc>
  <lastmod>2024-01-23T19:58:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71574-sole-prop-retro-401k-set-up/</loc>
  <lastmod>2024-01-19T21:02:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71573-plan-administrator-changes-in-the-qdro-process/</loc>
  <lastmod>2024-01-22T18:12:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71572-2023-form-5500-ez-fill-in-version-not-yet-available/</loc>
  <lastmod>2024-01-30T14:43:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71571-415-limit-service/</loc>
  <lastmod>2024-01-19T20:25:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71570-401k-plan-terminated/</loc>
  <lastmod>2024-01-20T00:14:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71569-allocations-limited-by-415/</loc>
  <lastmod>2024-01-19T14:53:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71568-exceeded-fsa-contribution-limit/</loc>
  <lastmod>2024-01-18T14:35:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71567-irs-form-945-paper-or-electronic/</loc>
  <lastmod>2024-01-17T21:58:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71566-qdro-after-alternate-payees-death-before-distributions-began/</loc>
  <lastmod>2024-01-18T21:46:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71565-thank-you-dave-and-lois-baker-and-colleagues/</loc>
  <lastmod>2024-01-29T23:44:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71564-special-tax-notice/</loc>
  <lastmod>2024-01-17T15:52:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71563-benefit-accruals-after-lump-sum/</loc>
  <lastmod>2024-01-17T01:15:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71562-bonus-paid-post-asset-sale/</loc>
  <lastmod>2024-01-17T21:20:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71561-self-certification-of-hardship-distributions/</loc>
  <lastmod>2024-01-16T18:14:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71560-403b-plan-termination/</loc>
  <lastmod>2024-07-08T20:50:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71559-arpa-2024-rates-second-segment/</loc>
  <lastmod>2024-01-18T02:22:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71558-vesting-service-in-governmental-plan/</loc>
  <lastmod>2024-01-25T14:04:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71557-specified-employee-6-month-delay-and-income-taxes/</loc>
  <lastmod>2024-01-15T18:45:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71556-combo-plans-form-5550-sf-new-questions-line-14a-line-14b-and-line-15/</loc>
  <lastmod>2024-01-12T22:47:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71555-1099-r-coding-for-rollover-of-taxable-amount-to-roth-ira/</loc>
  <lastmod>2024-01-11T21:56:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71554-plan-termination/</loc>
  <lastmod>2024-01-25T19:38:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71553-employer-match-of-roth-401k/</loc>
  <lastmod>2024-01-12T20:02:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71552-mistaken-employer-contribution/</loc>
  <lastmod>2024-01-10T23:04:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71551-plan-with-100-employees-iqpa-audit-requirement-rules/</loc>
  <lastmod>2024-01-12T16:41:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71550-amendment-after-year-end-to-increase-deduction/</loc>
  <lastmod>2024-01-10T21:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71549-5500-counts-definition-of-participant-in-dc-plan/</loc>
  <lastmod>2025-08-20T15:14:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71548-i-bet-someone-here-knows-this-stuff/</loc>
  <lastmod>2024-01-10T20:38:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71547-allowing-401k-but-excluding-from-safe-harbor-match/</loc>
  <lastmod>2024-01-11T22:13:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71546-2-1099-rs/</loc>
  <lastmod>2024-01-10T13:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71545-participant-directed-plan-didnt-happen-correction/</loc>
  <lastmod>2024-01-09T21:01:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71544-part-time-employee-exclusions-secure-act/</loc>
  <lastmod>2024-01-11T18:35:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71543-continuing-benefit/</loc>
  <lastmod>2024-01-10T13:52:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71542-plan-permanency-rule/</loc>
  <lastmod>2024-01-23T15:28:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71540-beneficiary-designations/</loc>
  <lastmod>2024-01-23T20:50:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71539-db-cycle-3-fis-document-seminars/</loc>
  <lastmod>2024-01-08T16:59:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71538-excess-benefit-plan-mistakes/</loc>
  <lastmod>2024-01-17T11:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71537-restatement-windows-for-403b-and-dc-plans/</loc>
  <lastmod>2024-01-22T14:25:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71536-plan-mergerscontrolled-group/</loc>
  <lastmod>2024-01-08T17:37:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71535-employer-contribution-tax-credit-fica-wages/</loc>
  <lastmod>2024-01-17T01:58:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71534-457-withdrawal/</loc>
  <lastmod>2024-01-17T01:57:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71533-correcting-410b-in-a-401k-plan/</loc>
  <lastmod>2024-01-08T22:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71532-ltpt-questions-that-thread-the-needle/</loc>
  <lastmod>2024-01-08T19:20:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71531-is-top-heavy-required-under-401k-plan/</loc>
  <lastmod>2024-01-08T21:53:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71530-odd-letters-from-social-security-administration/</loc>
  <lastmod>2024-01-06T02:23:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71529-ma-question/</loc>
  <lastmod>2024-01-17T19:09:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71528-402g-limit-exceeded/</loc>
  <lastmod>2024-01-05T18:09:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71527-401k-plan-transferred-to-pep/</loc>
  <lastmod>2024-01-05T19:28:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71526-abandoned-plan/</loc>
  <lastmod>2024-01-05T17:31:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71523-top-heavykey-employee-question/</loc>
  <lastmod>2024-01-05T19:53:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71522-oh-my-lord-can-someone-please-call-congress-and-tell-them-to-stop/</loc>
  <lastmod>2024-01-06T14:07:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71521-eligibility-for-401k-safe-harbor/</loc>
  <lastmod>2024-01-04T17:19:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71520-is-a-payment-for-signing-a-non-compete-agreement-earned-income/</loc>
  <lastmod>2024-01-05T14:46:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71519-profit-sharing-contribution-promise/</loc>
  <lastmod>2024-01-05T20:54:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71518-filed-5500-sf-instead-of-5500-ez-for-several-years-%E2%80%93-can-i-switch/</loc>
  <lastmod>2024-01-09T18:30:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71517-final-5500/</loc>
  <lastmod>2024-01-03T23:12:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71516-top-heavy-minimum-and-new-comparability-calc/</loc>
  <lastmod>2024-01-05T14:14:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71515-ps-allocation-condition-beyond-plan-year-end/</loc>
  <lastmod>2024-01-03T19:41:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71514-ptlt/</loc>
  <lastmod>2024-01-04T19:03:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71513-no-control-group-415-limit/</loc>
  <lastmod>2024-01-04T17:12:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71512-involuntary-cashout-correction/</loc>
  <lastmod>2024-01-04T12:47:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71511-late-rmd/</loc>
  <lastmod>2024-01-05T21:08:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71510-terminating-safe-harbor-non-elective-plan-mid-year/</loc>
  <lastmod>2024-01-03T23:01:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71509-statutory-exclusion-excluded-group-fails-401a4/</loc>
  <lastmod>2024-01-24T23:32:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71508-quickbooks-and-plans/</loc>
  <lastmod>2024-01-02T20:26:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71507-excel-for-cross-testing-modeling/</loc>
  <lastmod>2024-01-02T14:17:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71506-cutback-for-increased-eligibility-provision/</loc>
  <lastmod>2023-12-31T21:45:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71505-plan-termination-if-the-plan-terminates-effective-earlier-to-the-concluding-day-of-the-plan-year-does-mutatis-mutandis-concluding-day-of-the-plan-year-allocation-condition-recalibrate-to-the-effective-date-of-the-plan-termination/</loc>
  <lastmod>2024-01-09T14:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71504-missed-deferral-opportunity-no-other-members-of-employees-group/</loc>
  <lastmod>2024-01-05T21:44:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71503-successor-plan-with-new-partnership/</loc>
  <lastmod>2023-12-28T22:03:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71502-underfunded-dcfsa-what-action-needed/</loc>
  <lastmod>2023-12-28T22:10:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71501-question-regarding-excise-tax-and-correction-qnec/</loc>
  <lastmod>2023-12-29T14:29:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71500-secure-act-20-ltpt-in-a-nutshell/</loc>
  <lastmod>2024-01-03T18:39:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71499-substantial-risk-of-forfeiture/</loc>
  <lastmod>2023-12-27T21:08:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71498-errors-omissions-insurance-for-tpa/</loc>
  <lastmod>2023-12-28T02:35:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71497-is-there-a-reason-to-prefer-a-roth-ira-over-a-roth-401k/</loc>
  <lastmod>2024-01-04T13:28:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71496-prior-terminated-plan-for-vesting-purposes-under-5-year-rule/</loc>
  <lastmod>2023-12-25T23:53:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71495-keogh-rollover-doc-requirements/</loc>
  <lastmod>2023-12-26T14:40:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71494-top-hat-plan-registration-statements-plan-spinoff/</loc>
  <lastmod>2023-12-26T18:38:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71493-415-limit-frozen-plans/</loc>
  <lastmod>2024-05-20T15:59:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71492-miscellaneous-changes-under-the-secure-20-act-of-2022/</loc>
  <lastmod>2023-12-23T15:53:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71491-roth-k-distribution-death-benefit-question/</loc>
  <lastmod>2024-01-02T23:40:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71490-change-plan-eligibility-to-get-out-of-ltpte/</loc>
  <lastmod>2023-12-29T13:21:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71489-did-anyone-publish-a-book-on-secure-2022/</loc>
  <lastmod>2023-12-27T11:56:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71488-happy-holidays-to-you-all/</loc>
  <lastmod>2023-12-23T14:48:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71487-mega-401k/</loc>
  <lastmod>2024-01-04T20:30:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71486-simple-ira-contributions-made-not-using-payroll/</loc>
  <lastmod>2024-01-02T15:14:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71485-form-8881-small-plan-tax-credit-form-instructions/</loc>
  <lastmod>2023-12-21T22:34:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71484-seperate-plans-commingled-accounts/</loc>
  <lastmod>2023-12-28T10:57:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71483-changing-val-date-upon-termination/</loc>
  <lastmod>2023-12-26T17:47:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71482-transition-period-over-safe-harbor-and-non-safe-harbor-plan/</loc>
  <lastmod>2023-12-20T21:50:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71481-converting-a-db-plan-into-a-cash-balance-plan/</loc>
  <lastmod>2025-04-25T17:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71480-401-k-plan-short-year/</loc>
  <lastmod>2023-12-21T17:59:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71479-national-medical-support-notice-for-an-ichra/</loc>
  <lastmod>2023-12-20T23:09:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71478-freezing-plans-howif-does-a-plan-freeze-affect-the-reckoning-of-years-of-participation-andor-years-of-service-and-the-high-three-year-streak-for-%C2%A7-415b-deliberations/</loc>
  <lastmod>2023-12-27T19:43:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71477-401m-coverage-failure/</loc>
  <lastmod>2023-12-21T14:53:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71476-theres-always-something/</loc>
  <lastmod>2023-12-20T18:55:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71475-nqdc-vesting-and-earnings-how-to-report-on-w-2/</loc>
  <lastmod>2023-12-27T19:29:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71474-401k-sh-with-ps-increase-ps-to-term/</loc>
  <lastmod>2023-12-20T02:44:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71473-question-about-divorce-decree/</loc>
  <lastmod>2023-12-26T19:19:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71472-hra-plan-5500-reporting/</loc>
  <lastmod>2024-06-05T15:05:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71471-vesting-for-stand-alone-plan-merging-into-mep/</loc>
  <lastmod>2023-12-29T22:49:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71470-how-wide-are-price-differences-for-retirement-plan-services/</loc>
  <lastmod>2023-12-18T18:21:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71469-qdro-for-401k/</loc>
  <lastmod>2023-12-18T22:59:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71468-taxation-of-plan-distribution-after-moving-to-another-state/</loc>
  <lastmod>2023-12-19T15:46:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71467-transfer-fees-for-platform-change/</loc>
  <lastmod>2023-12-15T18:32:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71466-controlled-group-vs-multiple-employer-group/</loc>
  <lastmod>2023-12-18T18:41:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71465-401k-successor-rule-applies-to-effective-date-or-adoption-date/</loc>
  <lastmod>2023-12-28T01:04:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71464-ltpt-question/</loc>
  <lastmod>2023-12-18T20:11:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71463-retention-bonus-contribution-question/</loc>
  <lastmod>2023-12-15T19:02:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71462-relius-years-w-500-hours/</loc>
  <lastmod>2023-12-14T22:16:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71461-plans-a-messlate-deposits-5500-5330-dol-audit/</loc>
  <lastmod>2023-12-18T18:27:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71460-survivor-benefits-for-a-pension-plan/</loc>
  <lastmod>2023-12-28T16:11:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71459-required-beginning-date/</loc>
  <lastmod>2023-12-18T14:40:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71458-457-plan/</loc>
  <lastmod>2023-12-15T13:53:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71457-maryland-qdro-query/</loc>
  <lastmod>2024-01-10T21:31:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71456-do-recordkeepers-recoup-ach-payments-made-after-payee%E2%80%99s-death/</loc>
  <lastmod>2023-12-28T18:43:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71455-does-everyone-perform-a-full-administration-for-their-solo-k-clients/</loc>
  <lastmod>2023-12-15T21:44:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71454-fsa/</loc>
  <lastmod>2023-12-14T19:04:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71453-in-plan-roth-conversion/</loc>
  <lastmod>2023-12-14T19:51:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71451-457-employer-contributions/</loc>
  <lastmod>2023-12-14T23:38:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71450-solo-401k-note-the-quotations-contribution-deadline-from-online-article/</loc>
  <lastmod>2023-12-18T15:35:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71449-direct-investments-in-the-prefunded-account/</loc>
  <lastmod>2023-12-14T13:26:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71448-hcfsa/</loc>
  <lastmod>2023-12-14T19:07:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71447-hcfsa/</loc>
  <lastmod>2023-12-13T20:30:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71446-yet-another-irs-screw-up-this-time-with-a-5330/</loc>
  <lastmod>2023-12-15T16:37:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71445-are-403b-vendors-allowing-a-participant-to-self-certify-hardship/</loc>
  <lastmod>2023-12-13T15:22:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71444-forms/</loc>
  <lastmod>2023-12-13T15:17:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71443-multiple-in-service-distributions-by-participant-in-same-calendar-year-cash-balance-plan/</loc>
  <lastmod>2023-12-13T21:25:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71441-employer-nonelective-contribution-election-timing/</loc>
  <lastmod>2023-12-31T13:32:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71440-srf-vesting/</loc>
  <lastmod>2023-12-14T20:51:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71439-employer-match-as-roth-as-per-secure-20/</loc>
  <lastmod>2024-01-09T17:37:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71438-rehire-elapsed-time/</loc>
  <lastmod>2023-12-12T16:00:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71437-death-of-spouse-no-qdro-filed/</loc>
  <lastmod>2023-12-15T13:05:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71436-after-tax-contributions-impact-on-sole-prop-calculation/</loc>
  <lastmod>2023-12-12T16:00:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71435-402g-excess-employee-contributed-to-multiple-plans/</loc>
  <lastmod>2023-12-13T02:14:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71434-1099-r-requirement-roth-and-pre-tax-monies/</loc>
  <lastmod>2023-12-12T19:35:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71433-non-pbgc-db-plan-closedown-spouse-wont-sign-company-being-acquired/</loc>
  <lastmod>2023-12-12T23:14:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71432-form-8955-ssa/</loc>
  <lastmod>2023-12-11T22:01:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71431-plan-termination-unresponsive-participants/</loc>
  <lastmod>2023-12-12T22:37:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71430-new-holding-company-to-become-plan-sponsor-of-multiple-company-plans/</loc>
  <lastmod>2023-12-11T20:27:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71429-once-eligible-always-eligible-rule-and-rehires-reclassifications-of-employment/</loc>
  <lastmod>2023-12-19T22:36:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71428-402g-excess-can-it-be-distributed-after-415/</loc>
  <lastmod>2023-12-12T14:38:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71427-in-kindin-service-distribution-under-595/</loc>
  <lastmod>2023-12-09T00:27:59+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71426-safe-harbor-adp-contribution-not-made-until-december-of-following-year-or-later415/</loc>
  <lastmod>2023-12-12T15:56:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71425-effective-date-of-election-change-due-to-divorce/</loc>
  <lastmod>2023-12-11T21:31:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71424-death-rmds-might-be-the-death-of-me/</loc>
  <lastmod>2023-12-08T20:07:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71423-irn-2023-73-417-mortality-table-why-only-5-decimal-places/</loc>
  <lastmod>2023-12-08T21:07:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71422-missed-opportunity-to-defer-is-there-a-de-minimis-exception/</loc>
  <lastmod>2023-12-11T18:48:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71421-require-full-distribution-at-required-beginning-date/</loc>
  <lastmod>2023-12-11T19:04:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71420-roth-conversion-process/</loc>
  <lastmod>2023-12-08T17:41:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71419-what-are-the-minimum-amounts-for-allocating-rollovers-from-a-distribution/</loc>
  <lastmod>2023-12-07T14:52:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71418-ltpt-sometimes-i-think-thats-all-w2e-are-here-for-anyway/</loc>
  <lastmod>2023-12-07T16:44:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71417-plan-has-division-a-and-divison-b-with-different-match-policies/</loc>
  <lastmod>2023-12-07T19:04:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71416-in-service-rollovers/</loc>
  <lastmod>2023-12-07T19:15:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71415-1st-of-month-401k-entry-date-in-practice/</loc>
  <lastmod>2023-12-11T14:41:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71414-vested-balance-exceeds-actual-account-balance/</loc>
  <lastmod>2023-12-15T22:12:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71413-should-a-plan-provide-a-domestic-abuse-distribution/</loc>
  <lastmod>2023-12-07T22:16:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71412-retroactive-amendment/</loc>
  <lastmod>2023-12-07T20:01:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71411-correction-of-missed-opportunity-to-defer-corrected-same-year-before-acp-for-plan-year-is-known/</loc>
  <lastmod>2023-12-06T23:50:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71410-acceleration-of-vestingpayment/</loc>
  <lastmod>2023-12-07T21:21:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71409-td-ameritrade-sdib-arggh/</loc>
  <lastmod>2023-12-13T18:08:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71408-federal-child-and-dependent-care-tax-credit/</loc>
  <lastmod>2023-12-06T16:55:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71407-auto-enrollment-for-new-plans-auto-enroll-everyone-or-new-hires/</loc>
  <lastmod>2025-01-24T18:59:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71406-late-deferral-contributions/</loc>
  <lastmod>2023-12-05T21:50:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71405-controlled-group-with-2-separate-401k-plans-one-employer-leaves-controlled-group-distribution-event-for-401k/</loc>
  <lastmod>2023-12-05T18:53:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71404-participant-terminates-then-is-rehired-in-ineligible-position-is-participant-eligible-for-distribution/</loc>
  <lastmod>2023-12-06T21:15:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71403-safe-harbor-3-for-hces/</loc>
  <lastmod>2023-12-06T18:41:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71402-top-heavy-test-excluded-hce/</loc>
  <lastmod>2023-12-06T19:55:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71401-derelict-tpa/</loc>
  <lastmod>2023-12-05T18:56:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71400-maximum-415-accrued-benefit-for-cash-balance-plan/</loc>
  <lastmod>2023-12-01T21:59:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71399-application-of-earnings-on-excess-415-limit-correction/</loc>
  <lastmod>2023-12-01T06:03:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71398-death-of-nonhighly-compensation-employee/</loc>
  <lastmod>2023-12-01T22:13:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71397-small-cash-balance-plan-just-wasnt-right/</loc>
  <lastmod>2023-12-06T18:38:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71396-late-deposits-to-a-solo-k/</loc>
  <lastmod>2023-12-04T14:50:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71395-deemed-loans/</loc>
  <lastmod>2023-12-04T15:14:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71394-457b-unforseeable-emergency-requirements/</loc>
  <lastmod>2023-11-30T16:39:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71393-funding-deadline-for-partners-employer-contributions/</loc>
  <lastmod>2023-12-01T03:43:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71392-ltpt-determination-when-the-403b-plan-excludes-employees-who-work-under-20-hoursweek/</loc>
  <lastmod>2023-11-30T21:59:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71391-nondiscrimination-testing-for-varying-contributions/</loc>
  <lastmod>2024-08-06T14:37:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71390-life-insurance-in-cash-balance-plan/</loc>
  <lastmod>2023-12-11T04:04:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71389-ara-asks-irs-for-more-time-on-ltpte-rule/</loc>
  <lastmod>2023-11-29T22:11:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71388-db-rmd-related/</loc>
  <lastmod>2023-11-30T18:53:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71387-auto-enrollment-for-pre-122922-plans-and-ltpte/</loc>
  <lastmod>2023-11-29T16:38:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71386-safe-harbor-notice/</loc>
  <lastmod>2023-11-28T19:58:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71385-no-investments-allowed-by-religion-in-plan-allowed/</loc>
  <lastmod>2023-12-01T16:39:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71384-ltpt-interns/</loc>
  <lastmod>2023-12-06T22:56:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71383-after-tax-employee-contributions-timing/</loc>
  <lastmod>2024-01-26T17:23:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71382-re-deposited-distrib-check-how-to-get-back-taxes/</loc>
  <lastmod>2023-11-28T18:29:40+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71381-market-based-cash-balance-plan-interest-crediting-rate-assumption/</loc>
  <lastmod>2023-11-28T03:47:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71380-plan-termination-notice/</loc>
  <lastmod>2024-01-03T12:55:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71379-need-new-administrator-for-3-person-non-governmental-457b-plan/</loc>
  <lastmod>2023-11-29T17:35:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71378-dol-letter-for-missing-form-5500/</loc>
  <lastmod>2024-03-24T00:48:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71377-partnership-splitting-and-want-their-own-plans/</loc>
  <lastmod>2023-11-28T15:02:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71376-changing-adp-testing-btwn-current-prior-years/</loc>
  <lastmod>2023-11-28T22:57:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71375-amending-anothers-plan-doc-on-same-platform/</loc>
  <lastmod>2023-11-30T05:17:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71374-is-my-plan-th/</loc>
  <lastmod>2023-11-27T14:10:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71372-what-if-a-lull-in-between-employers-medical-and-medicare-ab/</loc>
  <lastmod>2023-11-28T03:41:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71371-ltpt-proposed-regs-issued-by-irs/</loc>
  <lastmod>2023-11-26T16:39:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71370-415-compensation-limit-in-frozen-plans-does-it-stop-increasing-at-freeze/</loc>
  <lastmod>2023-12-05T17:56:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71369-distribution-from-underfunded-cash-balance-plan/</loc>
  <lastmod>2023-11-28T13:15:06+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71368-excluding-on-part-of-otherwise-excludable-employees-in-adp-testing/</loc>
  <lastmod>2023-11-27T14:19:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71367-dol-non-filer-notice/</loc>
  <lastmod>2023-11-27T01:22:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71366-hce-excluded-from-allocation/</loc>
  <lastmod>2023-11-29T18:55:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71365-415-max-payout-question/</loc>
  <lastmod>2023-11-22T00:33:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71364-plan-administrator-ein/</loc>
  <lastmod>2023-11-22T21:31:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71363-2023-5500-participant-count/</loc>
  <lastmod>2023-11-22T18:00:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71362-how-to-document-in-plan-conversion-of-after-tax-voluntary-contribution/</loc>
  <lastmod>2023-11-22T20:45:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71361-taxation-distribution/</loc>
  <lastmod>2023-11-22T19:43:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71360-i-have-a-simple-ira-at-my-office-and-i-want-to-start-a-401k-in-2024-do-i-need-to-rollover-the-funds-into-401k-account/</loc>
  <lastmod>2023-11-22T12:43:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71359-cobra-and-us-employee-living-abraod/</loc>
  <lastmod>2024-07-02T08:04:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71358-correcting-late-payment-of-a-loan-with-a-twist/</loc>
  <lastmod>2023-11-23T01:30:20+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71357-partners-funding-contributions/</loc>
  <lastmod>2023-11-22T02:04:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71356-timing-of-401k-contribution-via-ach-remittance-and-allocation/</loc>
  <lastmod>2023-11-27T00:25:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71355-vesting-and-plan-merger/</loc>
  <lastmod>2023-11-27T14:31:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71354-combo-db-dc-testing-in-year-of-db-plan-termination/</loc>
  <lastmod>2023-11-21T02:04:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71353-solo-401k-misfiled-how-to-handle/</loc>
  <lastmod>2023-11-24T16:43:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71352-personal-contribution/</loc>
  <lastmod>2023-11-27T15:35:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71350-congruent-solutions/</loc>
  <lastmod>2023-11-20T13:36:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71349-any-relief-for-missed-rmds-for-a-non-eligible-designated-beneficiary-of-a-db-plan-participant/</loc>
  <lastmod>2023-11-20T20:52:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71348-can-i-lose-the-rights-to-the-pension-money/</loc>
  <lastmod>2023-11-21T02:34:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71347-required-notices-for-unenrolled-participants/</loc>
  <lastmod>2026-02-25T17:30:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71346-allocating-forfeiture-account-for-terminated-plan/</loc>
  <lastmod>2023-11-21T00:26:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71345-cycle-4-dc-plans/</loc>
  <lastmod>2023-11-20T14:21:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71344-removal-of-dc-contribution-in-excess-of-6/</loc>
  <lastmod>2023-11-17T19:45:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71343-amending-a-qudro/</loc>
  <lastmod>2023-11-18T02:31:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71342-corrective-distributions-for-3-plan-years/</loc>
  <lastmod>2023-11-18T02:33:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71341-secure-act-er-contribution-tax-credits/</loc>
  <lastmod>2023-11-20T15:43:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71340-in-service-dists-after-rmd/</loc>
  <lastmod>2023-11-16T20:55:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71339-participant-loan-after-rehire/</loc>
  <lastmod>2023-11-18T02:40:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71338-ltpt-and-per-diem-employees/</loc>
  <lastmod>2025-03-03T19:48:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71337-follow-up-to-erroneous-8955-ssa-penalties/</loc>
  <lastmod>2023-11-16T14:13:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71336-municipalgovernmental-db-plans/</loc>
  <lastmod>2023-11-17T17:54:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71335-is-qdro-still-in-effect-if-ex-spouse-took-a-buyout-in-2013-from-husbands-ford-grp/</loc>
  <lastmod>2023-11-16T22:55:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71334-ssa-notification-deferred-benefit/</loc>
  <lastmod>2023-11-15T21:57:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71333-pre-approved-plan-document-services/</loc>
  <lastmod>2023-11-30T23:10:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71332-457b-document-provider/</loc>
  <lastmod>2023-11-16T22:26:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71331-th-contributions-in-a-sh-match-plan/</loc>
  <lastmod>2023-11-16T13:45:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71330-simple-ira-and-non-contributing-solok/</loc>
  <lastmod>2023-11-17T15:44:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71329-upcoming-changes-to-summary-annual-report/</loc>
  <lastmod>2023-11-16T12:59:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71328-irs-letter-ein-number/</loc>
  <lastmod>2023-12-06T15:37:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71327-rmd-after-participant-death/</loc>
  <lastmod>2023-12-01T16:03:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71326-can-someone-explain-this-to-me/</loc>
  <lastmod>2023-11-15T22:30:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71325-trying-to-get-access-to-critical-drug-on-temporary-exception-basis-under-self-insured-plan/</loc>
  <lastmod>2023-11-15T23:25:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71324-epcrs-safe-harbor-corrections-for-elective-deferral-errors/</loc>
  <lastmod>2023-11-15T00:54:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71323-401k-termination-start-simple/</loc>
  <lastmod>2023-11-16T16:34:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71322-60-day-notice-for-ending-simple-ira-mid-year-replacement-with-sh-401k/</loc>
  <lastmod>2023-11-13T20:39:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71321-large-plan-filing/</loc>
  <lastmod>2023-11-13T20:18:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71320-usage-of-participation-agreements/</loc>
  <lastmod>2024-01-19T00:22:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71319-epcrs-excess-amounts-that-are-excess-allocation-and-application-of-250-de-minimis-rule/</loc>
  <lastmod>2024-07-29T17:59:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71318-distribution-ineligible/</loc>
  <lastmod>2024-01-19T02:44:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71317-1099-r-box-2b-taxable-amount-not-determined/</loc>
  <lastmod>2024-01-09T21:35:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71316-adp-test-determining-hce/</loc>
  <lastmod>2023-11-13T16:51:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71315-electronic-filing-of-form-5558/</loc>
  <lastmod>2025-07-10T15:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71314-tax-deductions-in-corporate-transactions/</loc>
  <lastmod>2023-11-13T08:01:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71313-cash-balance-minimum-participation-failure-how-to-correct/</loc>
  <lastmod>2023-11-13T15:59:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71312-de-minimis-for-auto-forfeit-instead-of-auto-cash-out/</loc>
  <lastmod>2023-11-11T21:00:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71311-terminating-401k-plan-notices/</loc>
  <lastmod>2023-11-15T20:39:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71310-qdro-for-transfer-of-roth-defined-contribution-plan/</loc>
  <lastmod>2023-11-13T21:47:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71309-distribution-via-qrro-from-roth-401k/</loc>
  <lastmod>2023-11-13T17:41:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71308-coronavirus-related-relief-for-retirement-plans/</loc>
  <lastmod>2023-11-14T16:48:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71307-cash-balance-plan-in-service-distribution-rollover-to-ira-permitted/</loc>
  <lastmod>2023-11-13T15:03:19+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71306-does-afn-replaces-sar-in-a-pbgc-covered-db-plan/</loc>
  <lastmod>2023-11-10T17:20:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71305-1099r-correction/</loc>
  <lastmod>2023-11-13T21:13:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71304-cant-project-415-limits-for-funding/</loc>
  <lastmod>2023-11-16T21:14:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71303-adpacp-testing/</loc>
  <lastmod>2023-11-13T17:39:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71302-board-of-directors-earn-w-2-but-work-zero-hours/</loc>
  <lastmod>2023-11-10T19:35:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71301-qdro-alterative-payee-cancel-payment/</loc>
  <lastmod>2023-11-09T17:21:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71300-davis-bacon-contributions/</loc>
  <lastmod>2023-11-08T20:32:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71299-definition-of-disability-and-protected-benefits/</loc>
  <lastmod>2023-11-11T01:54:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71298-onboarding-software-for-recordkeepers/</loc>
  <lastmod>2023-11-06T21:11:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71297-erisa-bond-for-peps/</loc>
  <lastmod>2023-11-07T13:36:04+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71296-457b-plans-missed-deferrals/</loc>
  <lastmod>2024-03-05T20:58:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71295-disqualification-of-school-system-403b-plan/</loc>
  <lastmod>2023-11-06T17:25:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71294-plan-name-requirements/</loc>
  <lastmod>2023-11-07T17:57:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71293-did-the-united-states-pay-a-127-million-subsidy-counting-3479-dead-people/</loc>
  <lastmod>2023-11-09T21:09:26+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71292-ubti-question/</loc>
  <lastmod>2023-11-03T18:43:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71291-employees-working/</loc>
  <lastmod>2023-11-06T21:17:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71290-tpa-firms-raising-rates/</loc>
  <lastmod>2023-11-10T13:46:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71289-business-closing/</loc>
  <lastmod>2023-11-03T19:24:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71288-sec-remediation/</loc>
  <lastmod>2023-11-03T14:32:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71287-vesting-plan-termination/</loc>
  <lastmod>2023-11-07T13:22:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71286-rmd-due-date-confused/</loc>
  <lastmod>2023-11-03T18:31:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71285-coverage-testing/</loc>
  <lastmod>2023-11-10T19:38:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71284-rmds-after-death-to-parentsbeneficiaries/</loc>
  <lastmod>2023-11-08T19:00:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71283-rmd/</loc>
  <lastmod>2023-11-02T18:41:29+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71282-robs-company-issuing-preferred-stock/</loc>
  <lastmod>2023-11-02T14:01:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71281-optional-match-true-up/</loc>
  <lastmod>2023-11-02T17:36:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71280-dol-proposed-investment-advice-package-scheduled-for-publication-in-the-federal-register/</loc>
  <lastmod>2023-11-02T13:11:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71279-can-you-change-from-5500-sf-to-5500-ez-for-final-filing/</loc>
  <lastmod>2024-01-05T20:43:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71278-missing-auditors-report/</loc>
  <lastmod>2023-11-02T14:13:31+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71277-affiliated-service-group-erisa/</loc>
  <lastmod>2023-11-01T19:52:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71276-affiliated-service-groups-and-409a/</loc>
  <lastmod>2023-11-08T02:02:24+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71275-2024-limits-are-out/</loc>
  <lastmod>2023-11-01T21:15:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71274-ability-to-roll-loans-from-the-plan-protected-benefit/</loc>
  <lastmod>2023-11-08T01:50:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71273-how-would-the-proposed-investment-advice-rule-affect-you/</loc>
  <lastmod>2023-11-02T14:16:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71272-rmds-after-death-to-surviving-spouse/</loc>
  <lastmod>2023-11-06T13:28:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71271-prior-plan-contributions-made-to-pep/</loc>
  <lastmod>2023-11-01T23:43:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71270-asppa-vs-nipa/</loc>
  <lastmod>2025-01-26T01:21:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71269-rmd-tables-can-i-pick-which-one/</loc>
  <lastmod>2023-10-31T17:50:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71268-annuity-buy-in-liability-calculation/</loc>
  <lastmod>2023-11-06T15:51:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71267-form-5500-ez-owner-and-children/</loc>
  <lastmod>2025-08-06T16:03:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71266-any-way-to-escape-rmd/</loc>
  <lastmod>2023-10-30T21:48:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71265-terminated-severance-through-1231/</loc>
  <lastmod>2023-10-31T01:59:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71264-401k-transitional-rule/</loc>
  <lastmod>2023-11-02T00:57:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71263-participant-entitled-to-shne-contribution/</loc>
  <lastmod>2023-10-30T15:05:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71262-proval-rate-hike/</loc>
  <lastmod>2023-10-31T15:30:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71261-qdro-has-been-approved-and-filed-but-ex-spouses-attorney-has-not-sent-it-to-the-plan-admin-participants-benefits-have-been-suspended-since-july/</loc>
  <lastmod>2023-11-05T20:19:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71260-trying-to-pay-a-sale-bonus-to-former-employees-after-deal-closes-sellers-remorse/</loc>
  <lastmod>2023-11-03T19:27:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71259-key-employee-question/</loc>
  <lastmod>2023-11-02T01:15:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71258-safe-harbor-contribution-required/</loc>
  <lastmod>2023-10-28T20:19:09+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71257-ltpt-eligibility-for-off-calendar-year-plans/</loc>
  <lastmod>2023-10-30T17:34:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71256-can-adp-qnec-correction-exceed-402g/</loc>
  <lastmod>2023-10-30T13:50:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71255-multiple-loans-from-unrelated-employers/</loc>
  <lastmod>2023-10-27T17:14:54+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71254-administration-of-terminal-illness-provision-of-secure-20/</loc>
  <lastmod>2024-03-18T21:01:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71253-asking-about-retirement-plan-vendor/</loc>
  <lastmod>2023-10-26T21:30:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71252-roll-outs-being-held-hostage/</loc>
  <lastmod>2023-10-27T13:21:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71251-terminating-a-401k-plan-final-5500-question/</loc>
  <lastmod>2023-10-27T18:08:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71249-leaving-a-pep/</loc>
  <lastmod>2023-10-26T17:24:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71248-terminating-a-db-plan-to-open-a-cb-plan/</loc>
  <lastmod>2023-10-26T20:13:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71247-do-late-deferrals-need-earnings-adjustment-if-only-one-or-two-months-late/</loc>
  <lastmod>2023-10-30T21:23:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71246-diversification-at-discretion-of-plan-sponsor/</loc>
  <lastmod>2023-10-26T11:57:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71245-secure-ltpt-ees-interns/</loc>
  <lastmod>2023-10-29T13:08:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71244-end-of-year-to-beginning-of-year-valuation/</loc>
  <lastmod>2023-10-25T19:27:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71243-younger-rmd-age/</loc>
  <lastmod>2023-10-27T22:13:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71242-2024-safe-harbor-notices/</loc>
  <lastmod>2023-11-02T13:20:15+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71241-2024-cola-limits/</loc>
  <lastmod>2023-10-26T20:35:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71240-blackout-required/</loc>
  <lastmod>2023-10-30T17:46:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71239-rmd-for-an-as-needed-employee/</loc>
  <lastmod>2023-10-30T22:53:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71238-table-of-annual-accruals/</loc>
  <lastmod>2023-10-26T13:40:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71237-form-5310-a-actuarial-attachment/</loc>
  <lastmod>2023-10-26T00:59:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71236-student-loan-payment-match-anticipated-administration/</loc>
  <lastmod>2023-11-02T18:05:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71235-are-new-forfeitures-reported-as-other-income-on-schedule-h-part-ii-line-2c/</loc>
  <lastmod>2023-11-01T20:05:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71234-one-person-plan/</loc>
  <lastmod>2023-10-26T14:07:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71233-lost-out-on-year-of-service-due-to-maternity-and-fmla-leave/</loc>
  <lastmod>2023-10-25T12:50:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71232-violation-of-successor-plan-rule/</loc>
  <lastmod>2023-10-24T23:40:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71231-place-for-a-question-about-union-organizing-and-equal-access/</loc>
  <lastmod>2023-10-24T11:53:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71230-85-months-after-a-mid-month-dateplan-termination/</loc>
  <lastmod>2023-10-24T19:19:30+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71228-age-based-match-formulas/</loc>
  <lastmod>2023-10-23T20:11:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71227-does-a-tpa%E2%80%99s-or-recordkeepers-employee-represent-a-plan-sponsor-in-a-vcp-submission/</loc>
  <lastmod>2023-10-24T17:32:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71226-415-or-other-limit-on-cash-balance-contribution/</loc>
  <lastmod>2023-10-26T19:37:14+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71225-qdro-post-divorce-amendment-trs3/</loc>
  <lastmod>2023-10-26T13:49:32+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71224-plan-termination-short-401k-deferral/</loc>
  <lastmod>2023-10-23T18:01:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71223-acquisition-of-new-company-wo-retirement-plan-adopting-buyers-sh-401k-plan/</loc>
  <lastmod>2023-10-23T14:05:56+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71222-deceased-employee-with-over-5000-balance-no-bene-no-kin-to-be-found/</loc>
  <lastmod>2023-10-24T01:20:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71221-employee-premiums-for-health-insurance-without-cafeteria-plan/</loc>
  <lastmod>2023-10-25T15:32:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71220-401a26-and-frozen-plan-top-heavy/</loc>
  <lastmod>2023-10-20T23:48:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71219-2023-start-up-plan-5500-audit-requirements/</loc>
  <lastmod>2023-10-20T14:41:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71218-secure-20-auto-enroll-exceptions-church/</loc>
  <lastmod>2023-10-19T14:24:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71217-deceased-missing-participants/</loc>
  <lastmod>2023-10-19T11:59:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71216-short-plan-year-%E2%80%93-schedule-a-question/</loc>
  <lastmod>2023-10-19T20:56:05+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71215-help-5500ez-solo-401k-150k-penalty-notice-cp-220/</loc>
  <lastmod>2024-02-02T18:24:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71214-1st-plan-yr-short-or-not-5500-large-plan/</loc>
  <lastmod>2023-10-19T01:14:53+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71213-another-ltpt-question-sorry/</loc>
  <lastmod>2023-10-19T16:55:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71212-one-time-partial-esop-payout-question/</loc>
  <lastmod>2023-10-18T02:02:33+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71211-list-of-programs/</loc>
  <lastmod>2023-11-03T11:55:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71210-looking-for-a-mentor/</loc>
  <lastmod>2023-12-15T14:18:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71209-authorization-to-sign-form-5500-on-clients-behalf/</loc>
  <lastmod>2023-10-17T20:28:46+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71208-useless-5500-ez-irs-correspondence/</loc>
  <lastmod>2023-10-17T16:20:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71207-efastcredentials/</loc>
  <lastmod>2023-10-14T15:23:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71205-missed-deferral-corrections-for-terminated-participants/</loc>
  <lastmod>2023-10-13T16:05:42+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71204-5500-automatic-extension/</loc>
  <lastmod>2023-10-13T18:16:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71202-pbgc-premiums-for-2024-with-a-lookback/</loc>
  <lastmod>2023-10-12T20:06:12+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71201-prior-pbgc-filings/</loc>
  <lastmod>2023-10-17T22:05:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71200-tparecordkeeper-staffing-structures/</loc>
  <lastmod>2023-10-13T23:18:00+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71199-changing-normal-retirement-age-under-governmental-457b-plan/</loc>
  <lastmod>2023-10-12T15:22:41+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71198-updated-limits-colas/</loc>
  <lastmod>2024-10-15T16:47:39+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71197-terminating-db-plan-divorced-participant-in-pay-status/</loc>
  <lastmod>2023-10-12T21:43:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71196-using-corporate-extension-for-5500-sf/</loc>
  <lastmod>2023-10-12T19:24:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71195-auto-enrollment-required/</loc>
  <lastmod>2023-10-12T03:55:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71194-417e-mortality-table-for-2024/</loc>
  <lastmod>2023-10-19T19:10:27+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71193-amending-plan-for-discretionary-match/</loc>
  <lastmod>2023-10-11T17:15:25+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71192-controlled-group-are-separate-plans-an-option/</loc>
  <lastmod>2023-10-12T19:20:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71191-confusion-with-short-plan-year-audit-and-2023-audit-rule-changes/</loc>
  <lastmod>2023-10-11T11:33:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71189-schedule-e-income-included-as-compensation/</loc>
  <lastmod>2023-10-15T23:03:17+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71188-do-we-have-a-distributable-event/</loc>
  <lastmod>2023-10-17T03:51:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71187-extra-deferral-deposited-during-the-year/</loc>
  <lastmod>2023-10-10T21:30:03+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71186-earnings-on-epcrs-corrective-contributions-deductible/</loc>
  <lastmod>2023-11-13T19:38:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71185-ltpt-top-heavy-and-db-combo/</loc>
  <lastmod>2023-10-10T13:24:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71184-predecessor-service-to-sweep-in-new-employees/</loc>
  <lastmod>2023-10-10T20:50:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71183-maximum-loan-limit-defies-logic/</loc>
  <lastmod>2023-10-11T10:37:43+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71182-no-surprises-act-idr-process/</loc>
  <lastmod>2023-10-10T03:36:34+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71181-section-125-permitted-election-changes-beyond-30-days/</loc>
  <lastmod>2023-10-11T22:34:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71180-amend-5500-to-reduce-profit-sharing-contribution/</loc>
  <lastmod>2023-10-09T19:17:51+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71179-extension-mess-ups-changing-pye/</loc>
  <lastmod>2023-10-17T16:14:23+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71178-contributions-dedline-for-solo-401k-as-sole-proprietorship/</loc>
  <lastmod>2023-10-16T18:55:52+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71176-relius-asp-file-transfer-tool-down/</loc>
  <lastmod>2023-10-08T12:27:48+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71175-5500-count-term-with-zero-beg-balance/</loc>
  <lastmod>2023-10-10T17:24:18+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71174-retroactive-plan-termination/</loc>
  <lastmod>2023-10-18T21:29:38+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71173-online-in-service-hardship-loan-automation-for-participants/</loc>
  <lastmod>2023-10-06T20:03:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71172-amend-new-db-plan-retroactively/</loc>
  <lastmod>2023-10-06T17:29:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71171-after-tax-employee-contributions-more-than-1-plan/</loc>
  <lastmod>2023-10-06T13:45:08+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71170-consolidating-multiple-solo-401k-plans-into-one/</loc>
  <lastmod>2023-10-09T19:27:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71169-taxable-employer-provided-vehicle-3401a-compensation/</loc>
  <lastmod>2023-10-06T18:02:57+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71168-transfer-of-pension-surplus-to-dc-plan/</loc>
  <lastmod>2023-10-06T20:56:11+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71167-to-take-an-emergency-personal-expense-distribution-must-a-participant-leave-1000-in-her-account/</loc>
  <lastmod>2023-10-12T16:50:01+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71166-human-resource-professional-new-to-401k-plans-good-overview-course/</loc>
  <lastmod>2023-10-05T17:28:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71165-financial-advisor-email-list-and-newsletters-best-place-to-purchase-list-and-service-to-use/</loc>
  <lastmod>2023-10-05T15:14:58+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71164-form-5500-cash-basis-vs-accrual-basis/</loc>
  <lastmod>2023-10-05T16:36:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71163-loan-to-former-participant-who-is-now-union-employee/</loc>
  <lastmod>2023-10-06T16:49:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71162-reversing-a-qdro/</loc>
  <lastmod>2023-10-07T00:52:02+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71161-enrolling-an-owners-spouse-into-401k-plan/</loc>
  <lastmod>2023-10-09T01:24:28+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71160-frozen-401k-planparticipant-loan-issue/</loc>
  <lastmod>2023-10-04T20:32:37+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71159-schedule-of-assets-held-at-the-end-of-the-year-include-clearing-cash/</loc>
  <lastmod>2023-10-04T19:34:07+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71158-ltpt-rules-anniversary-year-vs-plan-year-or-calendar-year/</loc>
  <lastmod>2023-10-06T13:35:10+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71157-deferrals-contributed-to-wrong-participant/</loc>
  <lastmod>2023-10-10T18:32:13+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71156-adoption-vs-effective-date-of-corrective-amendment/</loc>
  <lastmod>2023-10-04T21:20:35+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71155-ltpt-yos-credits-under-age-21/</loc>
  <lastmod>2023-10-09T18:09:44+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71154-form-2678/</loc>
  <lastmod>2023-10-03T20:14:16+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71153-failing-to-follow-participant-direction-of-investment-choices/</loc>
  <lastmod>2023-10-04T18:39:36+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71152-missed-deferrals/</loc>
  <lastmod>2023-10-02T20:28:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71151-proposed-rule-use-of-forfeitures/</loc>
  <lastmod>2023-10-03T20:33:50+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71150-refusal-to-make-safe-harbor-match/</loc>
  <lastmod>2023-10-03T18:02:21+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71149-conflicting-definition-of-hces/</loc>
  <lastmod>2023-10-02T15:22:45+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71148-funding-profit-sharing-contribution-with-excess-assets-transferred-from-a-terminated-db-plan/</loc>
  <lastmod>2023-10-02T15:07:47+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71147-asset-sale-after-a-mass-withdrawal/</loc>
  <lastmod>2023-11-23T18:15:22+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71146-prevailing-wage-credit-for-hra-audit-expenses/</loc>
  <lastmod>2023-09-29T19:29:49+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71145-403b-acp-test-failed-refunds-not-returned-prior-to-the-following-12-month-period-options/</loc>
  <lastmod>2023-10-03T13:11:55+00:00</lastmod>
  <priority>1</priority>
 </url>
 <url>
  <loc>https://benefitslink.com/boards/topic/71144-rmd-refresher/</loc>
  <lastmod>2023-10-03T19:19:00+00:00</lastmod>
  <priority>1</priority>
 </url>
</urlset>
